Group Ruling Letter for the United States Catholic Conference of Bishops

The annual Group Tax Exemption Letter for Catholic Organizations has been issued and is available on the USCCB website at http://www.usccb.org/ogc/groupruling.pdf

Exemption Application User Fees Updated

User fees for exemption applications postmarked on or after July 1, 2006, require the following payment:

$300 for an application for exemption under Internal Revenue Code section 501 filed by an organization that has had annual gross receipts averaging not more than $10,000 during its preceding four years, or by a new organization that anticipates gross receipts averaging not more than $10,000 during its first four years.

$750 for an application for exemption under section 501 filed by an organization that has had annual gross receipts averaging more than $10,000 during its preceding four years, or by a new organization that anticipates gross receipts averaging more than $10,000 during its first four years.

A table showing these changes is available. For a more information about user fees and a complete user fee schedule, see New User Fee Schedule for 2006. Form 8718, used for applications other than those submitted on Form 1023, has been updated and is currently available. An update to Form 1023, which incorporates user fee payment information, is also available.

Tax Talk Today - Political Intervention Do's & Don't's

View Political Intervention: Do's and Don'ts for 501(c)(3) Organizations on Tax Talk Today. This one hour video shows IRS subject matter experts explaining the political campaign intervention rules that apply to 501(c)(3) organizations, including charities and churches. The speakers provide examples to highlight acceptable activity, discuss the Service's Political Activity Compliance Initiative for the election year, and introduce new educational materials. Program materials are available on the Resources page of theTax Talk Today Web site.